The phrase Immortal Spirit (a.k.a. God, Consciousnessl, etc.) is a pseudonym for The Fabric of Consciousness. The phrase may be used to emphasize the executive and directive functions of Consciousness as it designs, creates, and manifests the Physical Creation.
Sharp, Michael (BOLVI). The Book of Light - The Nature of God, the Structure of Consciousness, and the Universe Within You. Volume One - Air. Lightning Path Press.